审计师行业专长、客户重要性与审计质量

本文以中国上市公司2006-2009年数据为样本,检验了审计师行业专长、客户重要性对审计质量的影响以及审计师行业专长对审计质量的影响是否受制于客户重要性。研究结果发现,总体而言,审计师行业专长能够抑制客户的盈余管理行为,提高审计质量,审计师对客户的经济依赖性并不会影响独立审计判断。但行业专长审计师只针对大客户提供高质量审计服务,而对小客户这种效应则并未体现,这是具有行业专长审计师基于中国审计市场环境作出的最优选择。进一步研究发现,上述研究结论仅存在于"十大"样本组中。

Auditor Industry Specialization, Client Importance,and Audit Quality

Based on the samples from Chinese listed companies in 2006 to 2009,this paper examines how the auditor industry specialization and client importance affect the audit quality,and whether auditor industry specialization affects the audit quality conditional on clients importance.In the whole,the results demonstrate that auditor industry specialization can restrain earnings management of the clients and improve audit quality,and it doesn’t affect the independent audit judgment that the auditor is economic dependent on the client.But industry specialist auditor supplies high quality audit service just for large client,not for small client,which is the best choice for industry specialist auditor based on Chinese audit market environment.The further studies find the above conclusion just exists in big10.